Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime |
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Authors: | Lawrence W Kenny Stanley L Winer |
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Institution: | (1) Department of Economics, University of Florida, Box 117140, Gainesville, FL 32611-7140, USA;(2) School of Public Policy and Department of Economics, Carleton University, Ottawa, Canada, K1 S5B6 |
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Abstract: | We study the structure of taxation in a sample of 100 democratic and nondemocratic regimes over three time periods. The results
provide strong support for several regularities in the world as a whole, specifically (1) scale effect: utilization of each tax source increases as the government expands, (2) base effect: tax systems rely more heavily on relatively larger tax bases, and (3) administrative cost effect: lower costs of administration lead to increased reliance on the corresponding revenue source. We also investigate the role
of political regime and find that democracies rely substantially more on other income taxation, possibly because this tax
source requires a higher degree of voluntary compliance.
JEL Code: H2, D72, D78, E31, E51, F13, P35 |
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Keywords: | political economy tax structure tax mix tax bases administration costs political regime |
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